我国城镇职工基本养老保险金征缴的不利因素研究——基于统筹账户精算视角  

Research on Unfavorable Factors of Endowment Insurance Levy——Based on Pooling Account Actuarial

作　　者：艾慧[1] 吴延东[2] 李洁明[3] 杨长昱[1] 

机构地区：[1]上海大学社会科学学院,上海200444 [2]上海大学经济学院,上海200444 [3]复旦大学经济学院,上海200433

出　　处：《华东经济管理》2012年第3期33-36,共4页East China Economic Management

基　　金：2010年度教育部人文社会科学研究青年基金项目(10YJC790003);2008年国家社会科学基金项目(08BJL024)

摘　　要：目前城镇职工基本养老保险资金筹集中新问题新矛盾层出不穷,成为我国养老保险制度改革和发展的瓶颈。追根究底,现有制度在调动缴费积极性方面有所欠缺。运用精算方法,估算城镇职工基本养老保险制度的转轨过程中统筹账户的财务状况,可以对统筹层次的提升、账户安全、基金资产的期限管理以及缴费率的确定有一个更准确的预期,从而提升制度的吸引力,使资金筹措更加有效便捷。Now in the process of endowment insurance raising, many new problems and eontradiction are emerging, and they become the stumbling blocks in pension system＇ s reform and development. In the final analysis, there are some defects in the existing institutions to put the enthusiasm in payment of insurance. Using the insurance actuarial approach to cost the pooling accounts＇ financial standing during the endowment insurance system transition, we can have a more accurate expectations in promoting the whole arrangement, account security, managing the fund assets and determine the contribution rate, thus we can enhance the attractiveness of the system to make fund raising easier .

关 键 词：养老保险 统筹账户 缴费积极性 精算 

分 类 号：F840.612[经济管理—保险]